GST payable on services provided by Airtel to GHMC

In re Bharti Airtel Limited (GST AAR Telangana) 1. Whether telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are Nil rated under GST as per the S. No. 3 of Notification No. 12/2017 dated: 28.06.2017 by considering the service as a pure service as they are in relation to functions entrusted under article 243W? No. The service to GHMC is not exempt. 2. Invoices for telecommunication services are to be issued with (or) without GST? Yes, invoices shall be issued with GST. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA [ORDER UNDER SECTION 98(4)...